TaxTMI 
TaxTMI 
For construction of individual house on his own land how much percentage of gst will be applied for civil works as per latest rates
Gst for individual house
28 May 2019 
5 Replies 
2035 Views Asked by
GST exemption for pure labour contracts: labour-only construction of a single house is untaxed; material-inclusive contracts are taxable.
Pure labour contracts for construction of a single residential unit are exempt from GST when the contractor supplies only labour and the owner purchases materials; where the contractor supplies materials as part of a works contract, the construction service is taxable and attracts GST at the applicable rate (commonly 18%). (AI Summary)
Pure labour contracts for construction of a single residential unit are exempt from GST when the contractor supplies only labour and the owner purchases materials; where the contractor supplies materials as part of a works contract, the construction service is taxable and attracts GST at the applicable rate (commonly 18%). (AI Summary)